Tribunal held that there was no enquiry by the Assessing Officer to link the cash deposited with unaccounted income of the investee company. Further, assessee had established identity, creditworthiness and genuineness of transaction beyond doubt. The addition was deleted. As regards unsecured loan, the Tribunal held that the Assessing Officer did not make any enquiry whatsoever regarding the source of cash with the lender. Addition was deleted. (AY. 2013-14)